I'm not sure if I am going to play this system or not. But last year it went 10-2.
Here it is: Of the top 60 Sagarin-rated teams, FADE EVERY team ATS whose strength of schedule rating is 60 or worse unless they are facing a team whose SOS rating is even lower than theirs. Take every top 60 team whose SOS is better than 60 AND who is facing an oponent whose SOS is worse than 60.
So here are the teams to take ATS this year:
USC
Alabama
Wake Forest
South Florida
Arizona
TCU
NC State
Missouri
Rice
Kentucky
UCONN
Ball State